Notice in the Gazette by the Minister of Finance – Pillar 3 Market Disclosures and Issuance of the Pillar 3 Market Disclosures Guideline and Pillar 3 Disclosures Template

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Eric Williams Plaza, Independence Square
Port of Spain, Trinidad and Tobago
Postal Address: P.O. Box 1250
Telephone: (868) 621-CBTT (2288), 235-CBTT (2288) Fax: (868) 612-6396 E-Mail Address: info@central-bank.org.tt Website: www.central-bank.org.tt July 1, 2026 CIRCULAR LETTER TO:
Licensees and Financial Holding Companies under the Financial Institutions Act, Chap 79:09 The Bankers Association of Trinidad and Tobago Institute of Chartered Accountants of Trinidad and Tobago REF: CB-OIFI-2207/2026 NOTICE IN THE GAZETTE BY THE MINISTER OF FINANCE TO GIVE EFFECT TO PILLAR 3 MARKET DISCLOSURES AND ISSUANCE OF THE PILLAR 3 MARKET DISCLOSURES GUIDELINE AND PILLAR 3 DISCLOSURES TEMPLATE In accordance with Regulation 2 of the Financial Institutions (Capital Adequacy) Regulations, 2020 (“Capital Regulations”), a Notice by the Minister of Finance dated June 26, 2026 (Appendix 1) was published in the Gazette on June 29, 2026. The purpose of the Notice is to give effect to Regulation 7 of the Capital Regulations commencing July 1, 2026 and facilitate the issuance of a Pillar 3 Market Disclosures Guideline (“Guideline”) by the Central Bank of Trinidad and Tobago (“Central Bank”/ “Bank”). The issuance of the Guideline will also give effect to Regulation 10 of the Financial Institutions (Liquidity) Regulations, 2025 (“Liquidity Regulations”). Regulation 7 of the Capital Regulations pertains to Pillar 3 – Market Disclosures and states that: “financial institutions shall disclose such information pertaining to their capital, risk exposures, risk assessment processes, credit risk mitigation and capital adequacy in such time, form, manner and frequency as the Central Bank may specify in a guideline”. In addition, Regulation 10 of the Liquidity Regulations states: “Licensees and financial holding companies shall disclose such information pertaining to their liquidity risk management and liquidity risk exposures in such time, form, manner and frequency as the Central Bank may specify in a guideline”. The implementation of Pillar 3 follows the Central Bank’s implementation of Pillars 1 (“Minimum Capital Requirements”) and 2 (“ICAAP”/ “SREP” process), as well as the Leverage Ratio, the Capital Conservation Buffer, the capital add-on for domestic systemically important banks and the Liquidity Coverage Ratio. Pillar 3 is designed to complement these measures by requiring their public disclosures. The aim is to improve transparency, reduce information asymmetry and enhance market discipline by providing market participants with key information and enhanced financial statements to assess a banking institution or banking group’s risk exposures, capital structure and adequacy and risk management practices.

CIRCULAR LETTER TO:
Licensees and Financial Holding Companies under the Financial Institutions Act, Chap 79:09; BATT; ICATT July 1, 2026 Pursuant to the publication of the Notice, the Central Bank is now issuing the Guideline and the Pillar 3 Disclosures Template (“Disclosures Template”) for your review and implementation. The Guideline and the Disclosures Template has been posted to the Central Bank’s website at: https://www.central-bank.org.tt/resources-database/all￾categories/#guidelines-basel-ii-iii-implementation. As you are aware, the Central Bank conducted industry consultation on Pillar 3 in June 2025 with responses received by August 2025. The Central Bank considered the industry's comments and incorporated the industry’s feedback into the final Guideline. We have also posted a Comment Matrix showing the Bank’s responses to the feedback received on the Central Bank's website at: https://www.central-bank.org.tt/resources-database/all￾categories/#draft-and-consultation-documents-basel-ii-iii-implementation. We anticipate your usual cooperation and advise that queries on the implementation of Pillar 3 should be submitted electronically to the Central Bank at: Baselconsultation@central￾bank.org.tt. Yours sincerely Michelle Francis-Pantor INSPECTOR OF FINANCIAL INSTITUTIONS 2

Appendix 1